v3.26.1
Share-Based Incentive Plans (Tables)
 6 Months Ended
Jun. 30, 2026
Share-Based Payment Arrangement [Abstract]  
Schedule of Allocation of Share-Based Compensation Costs by Type of Arrangement
The following table presents the amounts of share-based compensation expense recognized in LivaNova’s condensed consolidated statements of income (loss) by type of arrangement (in thousands):
Three Months Ended
June 30,		Six Months Ended
June 30,
2026202520262025
Service-based RSUs$8,312 $4,521 $12,750 $8,069 
Service-based SARs3,851 3,381 6,936 6,134 
Market performance-based RSUs2,088 515 2,256 929 
Operating performance-based RSUs2,174 461 2,400 1,282 
Employee share purchase plan457 296 810 543 
$16,882 $9,174 $25,152 $16,957 
Schedule of Share-Based Compensation Agreements Granted
Share-based compensation granted for the six months ended June 30, 2026, representing potential shares and their weighted average grant date fair values by type, is as follows (shares in thousands, fair value in dollars):
Six Months Ended June 30, 2026
SharesWeighted Average Grant Date Fair Value
Service-based RSUs565 $62.32 
Performance-based RSUs (1) (2)
188 70.26 
(1)Awards cliff vest after three years and are subject to performance conditions, including the rank of LivaNova’s total shareholder return for the three-year period ending December 31, 2028 relative to the total shareholder returns of the S&P Healthcare Equipment Select Constituents index, as well as the achievement of specified cumulative revenue growth and adjusted earnings per share performance thresholds.
(2)Represents shares based on an assumed 100% performance achievement. Performance-based RSU awards have a minimum and maximum possible achievement level of 0% and 200%, respectively.